Analysis
Subheading 4203.10 covers articles of apparel, within heading 4203. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 4.7% to 6% with a median of 5.35%, so the line you choose sets the duty.
The US splits it as follows: 4203.10.20 for of reptile leather (4.7%) and 4203.10.40 for articles of apparel: other (6%).
By Census's concordance, most of its statistical lines are made by Cut and Sew Apparel Manufacturing (3152). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 4203.10 once they fall within heading 4203 (articles of apparel and clothing accessories, of leather or of composition leather). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4203.10.20 | Of reptile leather | 4.7% |
| 4203.10.40 | Articles of apparel: other | 6% |